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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Prop. § 10-201

§ 10-201

Official textmgaleg.maryland.gov

# (a)

Notwithstanding Subtitle 1 of this title, the governing body of Montgomery County, of Anne Arundel County, of Howard County, of Baltimore County, or of Prince George’s County may authorize, by law, a payment deferral of county property tax for residential real property occupied as the principal residence of the owner.

# (b)

# (1)

The governing body of Prince George’s County may provide for the payment deferral under subsection (a) of this section to apply to real property rezoned at the initiative of Prince George’s County after July 1, 1974.

# (2)

The governing body of Howard County may provide for the payment deferral under subsection (a) of this section to apply to real property rezoned at the initiative of Howard County after July 1, 1984.

# (3)

The governing body of Baltimore County may provide for the payment deferral under subsection (a) of this section to apply to real property rezoned at the initiative of Baltimore County after January 1, 1960.

# (c)

In Prince George’s County, Baltimore County, and Howard County, the real property eligible for a payment deferral under subsection (a) of this section is limited to the dwelling and curtilage, not exceeding 5 acres, as determined by the supervisor.

# (d)

The Montgomery County, Anne Arundel County, Howard County, Baltimore County, or Prince George’s County property tax deferral shall be calculated on any increase in assessment that results directly from a change in zoning classification to a higher intensity use and that was initiated by a government.

# (e)

The governing body of Montgomery County, of Anne Arundel County, of Howard County, of Baltimore County, or of Prince George’s County may limit the time period during which the payment of county property tax may be deferred.

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In this article (40 sections)
  1. gtp-9-315 · § 9-315
  2. gtp-9-316 · § 9-316
  3. gtp-9-317 · § 9-317
  4. gtp-9-318 · § 9-318
  5. gtp-9-319 · § 9-319
  6. gtp-9-320 · § 9-320
  7. gtp-9-321 · § 9-321
  8. gtp-9-322 · § 9-322
  9. gtp-9-323 · § 9-323
  10. gtp-9-324 · § 9-324
  11. gtp-9-325 · § 9-325
  12. gtp-9-326 · § 9-326
  13. gtp-9-327 · § 9-327
  14. gtp-9-401 · § 9-401
  15. gtp-9-402 · § 9-402
  16. gtp-10-101 · § 10-101
  17. gtp-10-102 · § 10-102
  18. gtp-10-103 · § 10-103
  19. gtp-10-104 · § 10-104
  20. gtp-10-105 · § 10-105
  21. gtp-10-201 · § 10-201
  22. gtp-10-202.1 · § 10-202.1
  23. gtp-10-202 · § 10-202
  24. gtp-10-203 · § 10-203
  25. gtp-10-204.1 · § 10-204.1
  26. gtp-10-204.2 · § 10-204.2
  27. gtp-10-204.3 · § 10-204.3
  28. gtp-10-204.4 · § 10-204.4
  29. gtp-10-204.5 · § 10-204.5
  30. gtp-10-204.6 · § 10-204.6
  31. gtp-10-204.7 · § 10-204.7
  32. gtp-10-204 · § 10-204
  33. gtp-10-205 · § 10-205
  34. gtp-10-206 · § 10-206
  35. gtp-10-207 · § 10-207
  36. gtp-10-208 · § 10-208
  37. gtp-10-209 · § 10-209
  38. gtp-10-210 · § 10-210
  39. gtp-10-301 · § 10-301
  40. gtp-10-304 · § 10-304
Full table of contents →